The midland journal. (Rising Sun, Md.) 1885-1947, 1887-12-30
UN CECIL COUNTY MD, FRIDAY, DECEMBER 80, 1887.
Farmers Club Discussions.


1t is just six years since the Farm.
ers' Club of which l am a member was
organized, and | enclose our program
for 1888, as distributed at the meeting
Of Dec. 8. Ever since our orgaization
we have ssmcds the December meeting
an experience meeting, and each year
has confirmed US in the opinion that it
is one Of the most profitable meetings
Of the year. One result of it has been
that all sour members are now keeping
careful accounts Of receipts and expen-
ditures, while until quite recently, few
Of them did this. After comparing the
methods of keeping accounts there was
quite general agreement that the best
plan for a farmer was to keep simply a
cash account, and not attempt to open
separate account with each depart.
ment, as stock, grain, farm, family, &c.
1t was recommended that OF Jan. l,
the farmer take an inventory of stock,
grain, hay and other property on hand,
and enter it in an itimized form on a
page Of his ledger. Then, that he
carry pocket memorandum and enter
on it every penny received or paid out,
during each day. and at night transfer
these items to his day book. But two
headings are to be used in keeping the
account in the day book, and these are
receipts" and expenditures"
In entering these accounts one should
itemize so that the account will show
just what the money was paid for, and
at the close of the year these accounts
can be assorted and classified so as to be
transferred to the ledger. What l mean
by this is that each separate account
should be assorted out, and the work
can all be done by two persons in sin
gle evening. First make out on slip
of paper headings something like the
following: Dry goods, groceries, labor,
repairs, live stock, feed, taxes, insur-
ance and miscellaneous, and as one
calls off the items of expenditures each
can be put under the appropriate head
When all the account has been gone
over foot up and transfer the different
amounts to the ledger. The same plan
can be followed with receipts. The
headings would be perhaps something
like this: Wheat, corn, potatoes, fruit,
vegetables, cattle, hogs and wool, dairy
products, &c. I have followed this plan
of keeping accounts for seven years and
have found it but little trouble, and
sufficiently accurate to enable me to tell |
just how I stood financially at the close
of each year.
One Of the members of our club has
been very successful in dairying, has
MIXED high grade Jersey cows for sew
eral years, and made several butter
tests, the first one giving So pounds of
butter from one COW in 81 days, the
second IS pounds, and the third reach
ing 80 pounds in the same time. The
first test was from the mother of the
cow from which the second and third
tests were made, the first COW being a
half and the second three.lourth grade |
Jersey. On being questioned as to feed
and care of his cows, he said choice
clover hay was the base, and they were
fed one quart of new process oil meal,
four quarts of oats and corn mixed.
equal parts. and ground, and three
quarts of bran; were always given warm
water to drink IN winter. and were kept
in warm stable night and day, and
had one tablespoonful of salt each
every day. He also recommended feed
ing the ground food in connection with
small amount of cut hay, SO that it
would be retained in the first stomach
and raised and remasticated with the
hay. w. f. BROWN,
in Country Gentleman.